CLA-2-20:OT:RR:NC:N2:228
Mr. Mark Neumann
Mainfreight, Inc.
21417 Rossford Avenue
Lakewood, CA 90746
RE: The tariff classification of fruit bars from New Zealand
Dear Mr. Neumann:
In your letter dated January 14, 2021 you requested a tariff classification ruling on behalf of your client, Kono NZ LP.
An ingredients breakdown, product specification sheet, and manufacturing flowchart accompanied your inquiry.
The subject merchandise is described as a blend of 100 percent natural fruit pulps and purees, imported in three varieties (“Apple and Apricot,” “Apple and Raspberry,” “Apple and Strawberry,”) in the form of rectangular bars, and put up for retail sale in heat sealed plastic wrappers, weighing 20 grams, net weight. The first product, “Apple and Apricot,” is said to contain 83 percent apple puree, and 17 percent apricot puree. The second product, “Apple and Raspberry,” is said to contain 90 percent apple puree, and 10 percent raspberry puree. The third product, “Apple and Strawberry” is said to contain 89 percent apple puree, and 11 percent strawberry puree. All three products are manufactured by mixing and blending fruit purees and pulps containing no identifiable pieces of fruit that have been stoned, milled and pasteurized, subsequent to placing into dryers and dehydrating at a temperature between 65-80 degrees Celsius for 24 to 36 hours. After excess surface sugar is washed off, the products are re-dried to remove additional moisture at a temperature between 65-80 degrees Celsius for 20 to 40 minutes, and then are cut into bars.
The applicable subheading for “Apple and Apricot,” will be 2008.97.9094, Harmonized Tariff Schedule of the United States (HTSUS), which provides for fruit … otherwise prepared or preserved … other, including mixtures … mixtures … other … other … other. The general rate of duty will be 14.9 percent ad valorem.
The applicable subheading for “Apple and Raspberry,” and “Apple and Strawberry,” when imported in airtight containers will be 2008.97.1040, HTSUS, which provides for fruit … otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included … other, including mixtures … mixtures … in airtight containers and not containing apricots, citrus fruits, peaches or pears … other. The general rate of duty will be 5.6 percent ad valorem. If the containers are not airtight, the applicable subheading will be 2008.97.9094, HTSUS, which provides for fruit … otherwise prepared or preserved … other, including mixtures … mixtures … other … other … other. The general rate of duty will be 14.9 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Timothy Petrulonis at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division